When shall Decree 168 become null and void in Vietnam? What is the penalty for riding without a helmet in Vietnam according to Decree 168?
When shall Decree 168 become null and void in Vietnam?
Decree 168/2024/ND-CP promulgated by the Government of Vietnam on December 26, 2024, stipulates the handling of administrative violations regarding order and traffic safety in the field of road traffic; points deduction and recovery on driver's licenses.
According to Article 153 of the Law on Promulgation of Legal Documents 2015 (amended by clause 49 Article 1 Law on Promulgation of Legal Documents Amended 2020), which regulates the suspension of the effectiveness of legal documents as follows:
Suspension of legal documents
- Legal documents can be suspended in whole or in part until a competent state agency issues a handling decision in the following cases:
a) Execution is suspended according to regulations in Clause 3 Article 164, Clause 2 Article 165, Clause 2 and Clause 3 Article 166, Clause 2 and Clause 3 Article 167, Clause 1 Article 170 of this Law. If the competent state agency issues a decision to annul, the document ceases to be effective; if no annulment decision is issued, the document remains effective;
b) Competent authorities issue a decision to suspend the whole or part of the document to promptly protect the interests of the State, and the legal rights and interests of organizations and individuals.
- The time of suspension, continuation, or cessation of the effectiveness of the document must be clearly stated in the legal document of the competent state agency.
- The decision to suspend execution, handling of legal documents must be published in the Official Gazette and disseminated on mass media within 03 days from the date of the decision.
Additionally, according to Article 154 of the Law on Promulgation of Legal Documents 2015, the cases in which legal documents become null and void are regulated as follows:
Cases where legal documents become null and void
Legal documents become null and void in whole or in part in the following cases:
- The effective period specified in the document expires.
- They are amended, supplemented, or replaced by a new legal document from the same issuing agency.
- They are annulled by a document from a competent state agency.
- If a legal document becomes null and void, the legal document detailing its implementation simultaneously becomes null and void.
Thus, Decree 168 becomes completely or partially null and void under the following conditions:
- There is a decision or document to annul Decree 168 from a competent state agency;
- Decree 168 is amended, supplemented, or replaced by a new legal document from the Government of Vietnam.
When shall Decree 168 become null and void in Vietnam? (Image from the Internet)
What is the penalty for riding without a helmet in Vietnam according to Decree 168?
Below are the penalties for traffic violations when not wearing a helmet according to Decree 168/2024/ND-CP:
(1) Motorcycles/mopeds or vehicles similar to motorcycles
According to Article 7 of Decree 168/2024/ND-CP, penalties are provided for, along with points deduction from the driver's license for those who violate traffic rules with motorcycles, mopeds, and similar vehicles:
Penalties, points deduction from the licenses of drivers of motorcycles, mopeds, and similar vehicles for violating road traffic rules
...
- A fine between VND 400,000 and VND 600,000 will be imposed on a driver who commits one of the following violations:
...
h) Not wearing a "helmet for motorcyclists or moped riders" or wearing a helmet improperly fastened while driving on public roads;
i) Carrying passengers on the vehicle not wearing a "helmet for motorcyclists or moped riders" or helmets improperly fastened, except for cases of transporting sick people for emergency, children under 6 years old, or escorting law violators;
...
Thus, a fine of VND 400,000 to VND 600,000 is imposed on a driver for the following acts:
- Not wearing a helmet or wearing a helmet improperly fastened while driving on public roads;
- Carrying passengers not wearing helmets or helmets improperly fastened on the vehicle.
Note: Except in cases of transporting sick people for emergency, children under 6 years old, or escorting law violators;
(2) Bicycles/electric bicycles/other rudimentary vehicle operators
According to Article 9 of Decree 168/2024/ND-CP, penalties are prescribed for operators of bicycles, electric bicycles, and other rudimentary vehicles for violations of road traffic rules:
Penalties for operators of bicycles, electric bicycles, and other rudimentary vehicles for violating road traffic rules
...
- A fine between VND 400,000 and VND 600,000 will be imposed on a driver who commits one of the following violations:
...
d) Operators of electric bicycles not wearing "helmets for motorcyclists or moped riders" or wearing helmets improperly fastened when participating in road traffic;
đ) Carrying passengers on electric bicycles not wearing "helmets for motorcyclists or moped riders" or wearing helmets improperly fastened, except for transporting sick people for emergency, children under 6 years old, or escorting law violators.
...
Thus, a fine of VND 400,000 to VND 600,000 is imposed on operators of electric bicycles for the following acts:
- Operators not wearing helmets or wearing helmets improperly fastened when participating in road traffic;
- Carrying passengers not wearing helmets or helmets improperly fastened on electric bicycles.
Note: Except in cases of transporting sick people for emergency, children under 6 years old, or escorting law violators;
Are motorized bicycles subject to excise tax in Vietnam?
According to Article 2 of the excise Tax Law 2008 (amended by clause 1 Article 1 of excise Tax Law Amended 2014) regulating taxable objects as follows:
Taxable objects
- Goods:
a) Cigarettes, cigars, and other preparations derived from tobacco used for smoking, inhalation, chewing, sniffing, and sucking;
b) Alcohol;
c) Beer;
d) Automobiles with less than 24 seats, including those designed both for passenger transport and cargo transport with two or more rows of seats and a fixed partition between the passenger compartment and the cargo compartment;
dd) Motorcycles over 125cc;
e) Aircraft, yachts;
g) Types of petrol;
h) Air conditioners with a capacity of 90,000 BTU or less;
i) Playing cards;
k) Votive paper products.
- Services:
a) Nightclub business;
b) Massage and karaoke business;
c) Casino business; games with prizes including jackpot machines, slot machines, and similar devices;
d) Betting business;
dd) Golf business including the sale of membership cards and playing tickets;
e) Lottery business.
As per the above regulations, electric bicycles are not subject to excise tax.
- What is the method of e-transaction between taxpayers and the tax authority in Vietnam?
- When are the branches and representative offices of an enterprise issued a 13-digit TIN in Vietnam according to Circular 86?
- What acts are considered tax evasion in Vietnam in 2025?
- What is the guidance on issuing an invoice when returning goods in Vietnam under Decree 123?
- Is personal income tax payable when receiving a gift in the form of call options on shares in Vietnam?
- What is the VAT rate for clean water serving everyday life in Vietnam?
- What is a VAT invoice? Shall VAT invoices be authenticated in Vietnam?
- Which information is included in the taxpayer registration certificate in Vietnam?
- Where is the first-time taxpayer registration application submitted in Vietnam?
- What are the working principles of the Innovation Council of the General Department of Taxation of Vietnam?